Bulgarian Abstract: В статията се разкриват ползите от прилагането на анализа на рентабилността по клиенти в контекста на спецификите на хотелиерския продукт и...

Since long time ago uniform systems of accounts have been developed in many industries for the purposes of accounting, control and management of enterprises, as in the hospitality industry was created so named USALI (Uniform System of Accounts for the Lodging Industry). A study conducted in...

At this stage there is still insufficient empirical data and analyses regarding the application of the tools of managerial accounting in the tourist sector and mainly in the hotel industry. The present study examines the application of the interdependence cost-volume-profit with a view to the...